PR COMMISSIONER OF INCOME TAX-4 vs. SRI H NOOR AHMED

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ITA/569/2016HC KarnatakaKAHC01045510201630 August 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the concession made by the Revenue's counsel. Based on the prior judgment of a Division Bench, the High Court dismissed the appeal.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the ITAT. The Revenue's counsel conceded that the issue raised in the appeal had already been decided against them by a Division Bench of the same court.

What were the issues?

Whether the High Court should entertain an appeal when the Revenue concedes that the issue has been decided against them in a previous judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.569/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 30TH DAY OF AUGUST 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.569/2016

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX-4, BMTC COMPLEX

KORMANGALA, BANGALORE

2.

THE ASSISTANT COMMISSIONER OF

INCOME TAX, CIRCLE-8(1), BMTC

COMPLEX, KORMANGALA

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

SRI H.NOOR AHMED M/S NOOR ENTERPRISES GANIGARAPET A.T.PET, HOSAKOTE BANGALORE – 562 114 ...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 12.04.2016 PASSED BY THE ITAT, ‘A’ BENCH BANGALORE PASSED IN ITA NO.883/BANG/2014 FOR THE ASSESSMENT YEAR 2008-2009.

ITA No.569/2016

-2-

THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

JUDGMENT

H.G.RAMESH, J. (Oral):

Learned Counsel appearing for the appellants fairly submits that the question raised in this appeal is answered against the appellants by a Division Bench of this Court in Commissioner of Income Tax and another v. Santosh Kumar Shetty in ITA No.590/2013 [DD 15.07.2014] and other connected appeals. Hence, IA No.1/2016 filed for condonation of the delay in filing the appeal and the appeal are dismissed.

Appeal dismissed. Sd/-

JUDGE

Sd/- JUDGE

KSR

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